Accountant's Role in Maintaining Corporate Sustainability Amid Crisis: Evidence from Sri Lankan Apparel Industry

Abstract

The primary focus of this study is to explore the role of accounting professionals in connection to corporate sustainability practices and how accountants handle any difficulties that may arise during the crisis in Sri Lanka. This research study employs a qualitative methodology to explore fundamental research questions. Four semi-structured interviews were conducted with sustainability professionals from prominent apparel manufacturing companies in Sri Lanka regarded as industry leaders in sustainability reporting. Legitimacy theory is utilised to explore the role of accountants in fostering corporate sustainability. Results of this research indicate that accountants can significantly contribute to corporate sustainability by playing key roles such as 'sustainability information manager,' 'green accountant’ and 'sustainability trailblaser.' The paper concludes by providing professional accountants and researchers with opportunities to advance and create fresh perceptions of social and environmental values that align with ecological principles and sustainable development. These reflections will contribute to a broader discussion on the future function of accounting for sustainable development.